1999 (7) TMI 131 - AT - Central Excise

Summary

The judgment pertains to the availability of exemption under Notification No. 14/92 for Polyester/Polypropylene plastic film scrap. The Appellate Tribunal ruled in favor of the Respondents, M/s. Jalpac India Ltd., stating that the waste and scrap had arisen from duty paid inputs, fulfilling the conditions of the notification. Therefore, the benefit of the notification was granted to the Respondents, and the appeal filed by the Revenue was rejected.